Who is required to submit JPK CIT reports?
Following the 2025 amendment to the Corporate Income Tax Act (CIT), businesses must comply with a new reporting obligation: JPK CIT reporting.
JPK CIT is an electronic method of reporting tax data based on strictly defined logical structures in a standardized XML format. In practice, the term covers two separate files: JPK_KR_PD (a record of all entries from the accounting books) and JPK_ST_KR (a record of fixed assets and intangible assets).
It is also important to note that the JPK CIT reporting obligation is being introduced in phases, covering successive groups of taxpayers. The first group includes entities with the highest revenues. For these taxpayers, the obligation applies to periods beginning after 31 December 2024, with their first reports due in 2026.
The final stage will include the smallest entities—those will be covered for periods beginning after 31 December 2026, and their first JPK CIT files will be submitted in 2028.
Why was the JPK CIT submission deadline changed?
Under the rules previously in force, CIT taxpayers were required to submit JPK CIT files by the end of the third month after the end of the tax year. In most cases, this was 31 March, which is also the statutory deadline for filing the annual CIT‑8 return.
However, many companies found this deadline difficult to meet. They pointed out that the obligation to submit the accounting books in JPK format came before the approval of the annual financial statements and before the final closing of the books. As a result, businesses were required to report data that was often not yet final.
This led to practical challenges in meeting the new reporting requirements correctly and on time and in many cases resulted in the need to file corrections later on.
What is the new JPK CIT reporting deadline?
The legislator acknowledged the issues raised by businesses regarding the early JPK CIT submission date. This was reflected in the December 2025 announcement of a draft law proposing an extension of the reporting deadline. Although the bill is still awaiting further legislative steps, work has not stopped. On 19 February 2026, the Ministry of Finance and Economy published the Regulation of 16 February 2026 extending the deadlines for submitting accounting books in JPK format for corporate income tax purposes. This regulation introduces transitional measures that immediately modify the reporting date.
Important
Under the new rules, the JPK CIT submission deadline has been extended to the end of the seventh month after the end of the tax or financial year. For entities whose tax year aligns with the calendar year, this means the deadline has been moved to 31 July 2026.
The regulation came into force on 20 February 2026 and applies to reporting periods beginning after 31 December 2024 and before 1 April 2026. Therefore, the taxpayers in the first group covered by the JPK CIT obligation will already be able to benefit from the extended deadline. Deadline extensions for other taxpayer groups will be introduced through the legislative process.
It is important to remember that the extension applies only to JPK CIT reporting. The CIT‑8 return deadline remains unchanged at 31 March.
What does the new JPK CIT deadline mean for businesses?
The extended reporting deadline provides businesses with a real opportunity to better and more thoroughly prepare for the new requirements. The new reporting rules do not simply involve generating files once; they require implementing a wide range of systemic and technical changes, along with developing long‑term processes.
Therefore, the additional time should be used to adapt the company’s accounting and financial systems to the requirements of the JPK CIT structures and to thoroughly review the quality and completeness of the underlying data. Key verification areas include:
- correct assignment of account markers,
- alignment of the chart of accounts with the required reporting structure,
- accurate mapping of accounting data to RPD nodes,
- completeness of data included in JPK_KR_PD and JPK_ST_KR,
- consistency between accounting books, financial statements, and tax returns,
- technical capability to generate JPK_KR_PD and JPK_ST_KR files directly from the accounting system,
- consistency of JPK CIT data with the financial statements,
- consistency of JPK CIT data with the CIT‑8 return.
The extended timeline will also help companies identify and address any data gaps and clean up discrepancies. In addition, it is highly recommended to conduct technical tests, verifying the correct generation and submission of JPK files. This helps reduce the risk of delays and the need for later corrections.
Certainly, the extended JPK CIT reporting deadline may prove beneficial for businesses, but only if the additional time is used wisely. It offers a valuable opportunity to plan the necessary work, organize data, and adjust systems without time pressure. The better this period is utilized, the lower the risk of errors, corrections, and complications during the first mandatory JPK CIT submission.
What is the new JPK CIT reporting deadline?
The new deadline has been extended to the end of the seventh month following the end of the tax year or financial year. For companies whose tax year corresponds to the calendar year, this means the JPK CIT submission deadline has been moved to 31 July 2026.
Who does the new JPK CIT deadline apply to?
The extended deadline applies to entities in the first group of taxpayers, i.e., those who were the first to be covered by the obligation to submit JPK CIT files.
How can the additional time before the first submission be used most effectively?
It is worth reviewing the chart of accounts, data mappings, completeness of accounting entries, and consistency with the CIT‑8 return and financial statements, as well as testing the file‑generation process. These actions will help minimize the risk of errors.
Does the new JPK CIT reporting deadline affect the CIT‑8 filing deadline?
No, the deadline for filing the CIT‑8 return remains unchanged. It is still 31 March. Only the deadline for submitting JPK CIT files has been extended.